This article casts light upon the recent case in June this year of Re Q [2021] JRC 166. This case provides useful guidance as to the Royal Court’s approach in relation to applications to set aside a trust on the grounds of mistake, where it is acknowledged that the relevant person was aware of some risk of adverse tax consequences.

The parent trap and employer fairness
The last twelve months have been difficult for so many of us in so many different ways. We have found ourselves in and out of lockdowns, isolated from loved ones and all with a heightened sense of anxiety and an overhanging sense of threat from the pandemic.
The use of Cayman Islands Structures for SPAC IPOs
Special purpose acquisition companies (SPACs), also known as “blank cheque companies” or “shell companies”, are re-emerging as a powerful alternative to traditional IPOs in the current volatile market.


Considerations for trustees during coronavirus (COVID-19)—the view from Jersey
Private Client analysis: Who saw a global pandemic coming in 2020? Was anyone ready for it? David Dorgan, partner at Appleby, Jersey discusses some of the relevant considerations and challenges for trustees during these unprecedented times of coronavirus (COVID-19). In particular, trustees need to be constantly mindful of their duties and obligations and be proactive in taking steps as required to ensure they adhere to their duties and obligations. In addition, social lockdown and remote working as a result of coronavirus has made many trustees question the formal requirements for trustees’ meetings, as well as the execution of trust documents.
Offshore region records busiest start to the year for M&A activity over past five years
The offshore region recorded more M&A transactions in the first half of 2019 than in the same time period over any of the past five years, according to a report released today by offshore law firm Appleby.

